### B3 - Foreign Income – non BLAGAB

| A | B | C | D | E | F | G | H | I | J | K | L | |---|---|---|---|---|---|---|---|---|---|---|---| | Source | Relevant income | Foreign tax | Rate | Foreign tax to 20.25% | Excess foreign tax | Appropriate fraction of relevant expenses (TRE x RI/TI) | Income above expenses TIOPA 2010 s100 | Relevant fraction of profits | Income restricted to profits TIOPA 2010 s101 | Maximum creditable tax | Actual creditable tax | | Overseas shares | 100 | 15 | 15% | 15 | 0 | 67.37 | 32.63 | (1) | 0 | 0 | 0 | | Overseas preference shares | 18,997 | 4,749 | 25% | 3,847 | 902 | 12,798 | 6,199 | (352) | 0 | 0 | 0 | | Overseas debentures | 283,800 | 2,838 | 1% | 2,838 | 0 | 191,196 | 92,604 | (5251) | 0 | 0 | 0 | | Total | 302,897 | | | | | | | | | | 0 |